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Making Sense of the CSRD: The Case of Auditors in Sweden

Shevchenko, Diana LU and Jakobsson, Emmy LU (2025) BUSN79 20251
Department of Business Administration
Abstract (Swedish)
The study shows that while auditors rely on their financial audit expertise, the CSRD introduces new complexities requiring interdisciplinary knowledge and enhanced social support structures. Despite the high level of detail and comprehensiveness in the CSRD provisions, applying the directive in practice demands auditors to engage in subjective interpretive work at both the client and regulatory levels, thereby contributing to the ongoing shaping of the directive itself. In addition, contrary to traditional sensemaking assumptions, auditors prioritize accuracy over plausibility due to their institutional role as regulatory gatekeepers. Practical implications highlight the need for clearer guidance, streamlined and standardized systems as... (More)
The study shows that while auditors rely on their financial audit expertise, the CSRD introduces new complexities requiring interdisciplinary knowledge and enhanced social support structures. Despite the high level of detail and comprehensiveness in the CSRD provisions, applying the directive in practice demands auditors to engage in subjective interpretive work at both the client and regulatory levels, thereby contributing to the ongoing shaping of the directive itself. In addition, contrary to traditional sensemaking assumptions, auditors prioritize accuracy over plausibility due to their institutional role as regulatory gatekeepers. Practical implications highlight the need for clearer guidance, streamlined and standardized systems as well as sustained commitment to the directive’s ambitions. (Less)
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author
Shevchenko, Diana LU and Jakobsson, Emmy LU
supervisor
organization
course
BUSN79 20251
year
type
H1 - Master's Degree (One Year)
subject
keywords
Sustainability Assurance, Audit Profession, Corporate Sustainability Reporting Directive (CSRD), Sensemaking, Regulatory Reform
language
English
id
9207461
date added to LUP
2025-07-01 07:59:56
date last changed
2025-07-01 07:59:56
@misc{9207461,
  abstract     = {{The study shows that while auditors rely on their financial audit expertise, the CSRD introduces new complexities requiring interdisciplinary knowledge and enhanced social support structures. Despite the high level of detail and comprehensiveness in the CSRD provisions, applying the directive in practice demands auditors to engage in subjective interpretive work at both the client and regulatory levels, thereby contributing to the ongoing shaping of the directive itself. In addition, contrary to traditional sensemaking assumptions, auditors prioritize accuracy over plausibility due to their institutional role as regulatory gatekeepers. Practical implications highlight the need for clearer guidance, streamlined and standardized systems as well as sustained commitment to the directive’s ambitions.}},
  author       = {{Shevchenko, Diana and Jakobsson, Emmy}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Making Sense of the CSRD: The Case of Auditors in Sweden}},
  year         = {{2025}},
}